中法增值税的比较剖析.doc

中法增值税的比较研究 摘　要 欧美发达国家的税制体系发展比较成熟，它们的税制结构伴随着经济的发展大都经历了原始的直接税、间接税、现代直接税为主体的一个历史变迁过程，到今天为止，基本形成了以直接税为主，间接税为辅的税制结构，其中直接税又以所得税为主，间接税以流转税类为主。和我国以流转税为主，间接税为辅的税制体系有所不同，本文以发达国家中的法国为例，与我的增值税进行比较，通过对二者的异同点的对比，在两国的增值税的产生、类型、征税范围和税率方面的差异来进行比较分析，发现我的不足之处以及值得借鉴的地方，来为我国的增值税的改革和完善提供借鉴之处，使我国的增值税改革能顺应世界的发展趋势，推进“营改增”的顺利开展，也将促进我国的增值税的理论体系的进一步的完善。 关键词： Abstract The development of the tax system of the developed countries in Europe and America is more mature, Their tax structure with economic development mostly through the original direct taxes, indirect taxes, modern direct for subjects with a process of historical change, Till today, the basic form of give priority to direct tax, indirect tax, supplemented by the tax structure, which direct tax and the income tax based indirect taxes to transfer tax. And our country to transfer tax, indirect tax, supplemented by the tax system is different, this paper takes the developed countries in France as an example, Comparison with my VAT, through the comparison of the similarities and differences between the two, the two countries in the production of value-added tax, the type, the range of tax and the tax rate to carry out a comparative analysis, To provide reference for the reform and improvement of Chinas value-added tax, so that the reform of Chinas value-added tax can conform to the trend of the world, and promote the smooth development of the camp changed to increase, but also to promote the further improvement of the theoretical system of Chinas value-added tax. Key Words: China and France; Value added tax; Tax range; Tax optimization theory 1 .引　言 1.1 问题提出 随着经济的发展，我国的税收收入也是迅速增加，但鉴于我国的税收体系不完善，某些税种征管不到位，使我国的税款覆盖面未达到理想的水平 ，而发达国家税收制度建立较早发展较完善，其中既有值得我们学习的经验又有让我们引以为戒的教训，使我国税制的改革少走弯路。而且，随着十八届三中全会以来。我国大力提倡建设法治国家，建设，提高税收征管水平，建设高素质的税务征管队伍，完善相关税收法律法规，更是把税制建设摆在了重要的地位，要求我们必须加快我国的税制改革，使之适应经济的发展需要，既能通过征税保证政府职能的有效发挥，又不至于陷入为了征税而征税的以至于影响经济主体的正常经营的错误怪圈。在此通过比较两国的增值税体系，首先通过两国增值税的发展历史的介绍了解各自的税制发展进程及特点，接着在纳税人、征税范围、税率、计税依据、税款抵扣、以及税收征